CLA-2-39:OT:RR:NC:N4:421
Mr. Daniel Hong
Allergan
2525 Dupont Drive
Irvine, CA 92612
RE: The tariff classification of silicone sheets
Dear Mr. Hong:
In your letter dated November 30, 2011, you requested a tariff classification ruling.
The silicone sheets will be imported in various dimensions. The silicone sheets are flexible and will vary from 0.0010 inch to 0.040 inch in thickness. Some will be cut to smaller size rectangles. Others will be cut to shapes other than rectangular.
Some of the silicone sheets will be reinforced with polyester fibers. The tariff provisions provided below do not apply to the polyester reinforced silicone products. The rates of duty provided below apply to products manufactured in countries with which the United States has Normal Trade Relations.
You suggest classification in subheading 3910.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for silicones in primary forms. Legal note 6 of chapter 39 defines primary forms as liquids, pastes, dispersions, blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms. The forms in which you are importing the silicone do not meet this definition.
The applicable subheading for the rectangular silicone sheets that measure over 0.152 millimeter in thickness and that are not imported in rolls will be 3920.99.1000, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of other plastics, flexible, over 0.152 millimeter in thickness, and not in rolls. The general rate of duty will be 6 percent ad valorem.
The applicable subheading for the rectangular silicone sheets that measure not over 0.152 millimeter in thickness and are not imported in rolls, or for rectangular silicone sheets of any thickness that are imported in rolls will be 3920.99.2000, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of other plastics, other. The general rate of duty will be 4.2 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on silicone imported in shapes other than rectangular sheeting or for silicone sheeting that includes polyester fiber reinforcement. Your request for a classification ruling on shapes other than rectangular should include samples and a complete explanation, including descriptive literature, showing how the shapes will be used. Your request for a classification ruling on sheets that are reinforced with polyester fibers should include sample swatches of the material and a breakdown showing separate weights and values for the polyester fibers versus the silicone sheeting component. Identify any function performed by the polyester fibers other than reinforcement. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division